ASPECTE FINANCIAR-CONTABILE
    PRIVIND ACTIVITATEA DE CAZARE ÎN TURISMUL ROMÂNESC /
         FINANCIAL – ACCOUNTING ISSUES REGARDING THE
        ACCOMMODATION ACTIVITY IN ROMANIAN TOURISM

 Prep. univ. Doru-Bogdan Ravas, Universitatea din Petrosani, e-mail: cosminravas@yahoo.com

        Abstract: The paper contains general aspects regarding the accommodation activity and
how its effective bookkeeping can positively affect it at the level of The Romanian tourism. The
accommodation is considered to be the main activity in tourist’s industry all over the world and
also the most important. In this way the correct bookkeeping of this activity may be considered to be
as relevant as all the other complementary activities that accompany the tourist’s package. Te
quality of the accommodation services provided by the Romanian hotels is considered to be the
most significant criterion for reaching the objectives that are established. Also maintaining this
proper conditions with as low costs as possible is part of the owner’s strategy that can happen by
paying attention to all the financial details.

       Keywords: accommodation activity, turism, bookkeeping.

       JEL Codes: M41.